Who is required to report under CSRD?

The Corporate Sustainability Reporting Directive (CSRD) expands the scope of sustainability reporting requirements beyond the previous Non-Financial Reporting Directive (NFRD). Large EU-based companies, companies meeting certain financial and employee thresholds, and non-EU companies generating significant revenue in the EU must comply. The directive is also set to phase in reporting obligations for listed small and medium-sized enterprises (SMEs). As compliance deadlines approach, companies must establish clear frameworks for sustainability data collection and disclosure. sustamize provides structured carbon data and sustainability reporting tools, ensuring compliance with CSRD standards.